HB301 Alabama 2019 Session

Summary

Primary Sponsor

Connie C. Rowe

Republican

Session

Regular Session 2019

Title

Taxation, Victims of Crime and Leniency, Incorporated, exempt from state, county and municipal sales and use taxes

Summary

HB 301 would exempt Victims of Crime and Leniency, Incorporated from all state, county, and municipal sales and use taxes.

What This Bill Does

If enacted, the bill would remove any sales and use tax obligations for Victims of Crime and Leniency, Incorporated at the state, county, and city levels. This means the organization would not owe or pay these taxes, and vendors would not collect them from the organization. The exemption would apply to all such taxes and take effect on the first day of the third month after the bill becomes law.

Who It Affects

• Victims of Crime and Leniency, Incorporated: would be exempt from paying any state, county, and municipal sales and use taxes.
• State, county, and municipal tax authorities: would lose the ability to collect sales and use taxes from Victims of Crime and Leniency, Incorporated.

Key Provisions

• Section 1: Exempts Victims of Crime and Leniency, Incorporated from paying any state, county, and municipal sales and use taxes.
• Section 2: Establishes the effective date as the first day of the third month following passage and Governor's approval (or when it becomes law).

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Sales and Use Tax